2025 Alberta Property Tax: What Is Pre-Roll and Why Is It Important?

In many Alberta municipalities, real property owners are afforded an opportunity to engage in discussions with local assessment departments regarding their upcoming 2025 assessment values. This is essentially a tentative property value “sneak peek” – often referred to as “Pre-Roll.”

Throughout the limited Pre-Roll period, taxpayers can exchange information with, and provide site-specific clarifications to, assessors prior to the release of an official annual assessment for non-residential property.

Key Dates

• Calgary:

  October 3 to November 15, 2024

• Edmonton:

  October 10 to December 11, 2024

• Rural Alberta Municipalities:

  Various dates through the first quarter of 2025

Pre-Roll periods for property in municipalities outside Calgary or Edmonton may be confirmed by contacting the Ryan Property Tax team.

Request for Information

A key component to Pre-Roll participation is ensuring any requests for information (RFIs) received from the assessing authority are completed. Each year, municipalities may reach out to confirm property details, which are used to determine the assessment of a specific property or develop the assessment roll by way of mass appraisal. To ensure you maintain your right of appeal, RFIs need to be completed and returned by the deadline listed on the request. Our team is available to answer any questions about this process, so please reach out to us as soon as possible if you need support with an existing RFI.

Opportunity for Property Owners

By working with the municipality during the Pre-Roll process, commercial property owners will gain more insight on their upcoming tax liability and have a chance to make any necessary corrections to values before they are finalized. In addition, Pre-Roll discussions offer greater tax certainty for both property owners and municipalities.

The material presented in this communication is intended to provide general information only and should solely be seen as broad guidance and not directed to the particular facts or circumstances of any individual who may read this publication. No liability is accepted for acts or omissions taken in reliance upon the content of this piece. Before taking (or not taking) any action, readers should seek professional advice specific to their situation from Ryan, LLC or other tax professionals.